Methodical Positions of Analysis of the Innovation-Oriented Enterprises Intangible Assets
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2015, Vol 27, Issue
Abstract
In terms of strategic focus on innovative type of Ukraine’s development, business adaptation to new market conditions and its active reforms are closely linked to innovation as the driving force of economic growth. Activation of the innovation process in all areas of the company for competitiveness requires the formation mechanism of strategic innovation, the use of which will not only increase the effectiveness of innovation, but also provide opportunities to improve the efficiency of enterprises in an uncertain economic environment. The strategy of innovative development of Ukraine's economy, the pace and direction of development of domestic enterprises, their level of competitiveness depends largely on the effective use of intellectual property rights in economic activities, which for the purposes of accounting are recognized in the form of intangible assets. Benefits of heavy use of intangible assets in enterprises and their economic efficiency primarily due to the ability to generate innovations as reproduced resource. In innovation-oriented enterprises, a significant share in the capital allocated to intangible assets. In innovation-oriented enterprises, a significant share in the capital allocated to intangible assets. Entering the number of industry leaders such enterprises pay due attention to the appropriate protection of industrial property, as a driving factor in the maintenance of competitive position.The article is devoted to substantiation of theoretical concepts and the development of measures to improve the organization and methods of economic analysis of entities and assessing the quality of its information security. The necessity define a new object of analysis - "patent portfolio intangible assets", which are included in the concept of a set of intangible assets, consisting of acquired documented made by the founders received free of charge or in exchange established or in part under a licensing agreement, contract commercial concession, lease agreement property rights for the use of intellectual property, certified by patents, copyright notice and trademarks. Given the new object, analysis of intangible assets of enterprises was improved and the purpose of analysis was clarified: providing useful information for decision-making to effectively use the patent portfolio of intangible assets and activation of innovative processes in the main operating activity.
Authors and Affiliations
Viktoriia Shelest
Keywords
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